Ohio 7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment Taxpayer's Taxable Year Ending in 2014 (OBSOLETE)

7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment Taxpayer's Taxable Year Ending in 2014 (OBSOLETE)
GrantRequestForm_2014_070814.indd
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Rev. 7/14

Ohio Development Services Agency Grant Request

7.5%-13.5% Grant for Purchases of New Manufacturing Machinery
and Equipment for the Taxpayer’s Taxable Year Ending in 2014
Schedule A – Taxpayer Requesting the Grant – For the taxable year ending in 2014, the taxpayer (or taxpayers – if the taxpayers
are C corporations and members of a “qualifying controlled group”) identified below hereby requests a nonrefundable grant for purchases
of new manufacturing machinery and equipment in the amounts shown. Enclose this form with the income tax return of the taxpayer
claiming the grant for the taxpayer’s taxable year ending in 2014.
Name of Taxpayer Requesting
the 7.5%-13.5% Manufacturer’s Grant
If the taxpayer claiming the grant is an individual, enter the taxpayer’s name
followed by the letter “I” in the box provided. If the taxpayer claiming the grant is
a pass-through entity filing a composite return on behalf of the entity’s investors,
enter the pass-through entity’s name followed by the letter “P.” If an estate,
by “E.” If a trust, by “T.” If the taxpayer claiming the grant is a C corporation,
enter the taxpayer’s name followed by the letter “C.” If the taxpayer is a C
corporation and a member of a qualifying controlled group of corporations
required to compute a consolidated grant, list the name, FEIN and requested
grant amount for each member of the qualifying controlled group claiming the
grant (attach an additional sheet if necessary).

Taxpayer’s
Identification Number
If the taxpayer requesting
the grant is an individual,
enter the taxpayer’s Social
Security number. If the
taxpayer requesting the
grant is a C corporation or
a pass-through entity filing a
composite return, enter the
taxpayer’s FEIN.

Grant Requested on
the Taxpayer’s Return
for the Taxable Year
Ending in 2014
Enter here and on the
appropriate line of the
taxpayer’s income tax.

1.
2.
3.
4.
5.

Total grant requested for the taxpayer’s taxable year ending in 2014 (from Schedule B).

Schedule B – The Taxpayer’s 1/7 Grant Amounts Shown by Purchase Year
The Total Requested Grant on Schedule A, Line 5 Consists of the Following One-Seventh Grant Amounts from
Qualifying New Machinery and Equipment Purchased During the Calendar Years Indicated:
Carryforward Amounts from 1/1/2005
to 6/30/2005 Qualifying Purchases

Total Requested Grant
(to Schedule A)

Schedule C – Pass-Through Entities That Purchased Equipment for Which the Taxpayer Is Claiming the Grant
Name of Pass-Through Entity

FEIN

NAICS Code

Taxpayer’s
Ownership %

Schedule D – Location of Manufacturing Facilities by County (attach additional sheet if necessary)
Ohio County

Street Address of Taxpayer’s Manufacturing
Facilities or Pass-Through Entity’s Manufacturing
Facilities in the Ohio County

Principal Products Manufactured at the Facility

I declare under penalties of perjury that this grant request form has been examined by me and to the best of my knowledge and belief
is true, correct and complete.
Taxpayer’s signature (if taxpayer is an individual)

Date

Signature of officer or managing agent
(if taxpayer is other than an individual)

Date

Instructions for Filing the Grant Request Form
For taxable years ending on or after July 1, 2005 the Ohio Revised
Code section (R.C.) 5733.33 Ohio franchise tax nonrefundable
credit and the R.C. 5747.31 Ohio income tax nonrefundable
credit for manufacturers that purchased (and for investors in
pass-through entity manufacturers that purchased) qualifying new
manufacturing machinery and equipment for use in Ohio convert to
a nonrefundable grant (R.C. 122.172 and 122.173) administered by
the Ohio Development Services Agency. That is, for taxable years
ending on or after July 1, 2005, the 7.5%-13.5% manufacturers’
grant replaces the 7.5%-13.5% manufacturers’ credit. The same
definitions, concepts, computations and 1/7 carryforward provision
that applied to the credit now apply to the grant.
Each taxpayer requesting the grant must file this completed
grant request form with the taxpayer’s tax return for the taxable
year for which the taxpayer claims the grant. The grant and this
grant request form apply to qualifying new manufacturing machinery
and equipment purchased during the period Jan. 1, 2005 to June
30, 2005, as well as to qualifying equipment purchased in 2004
and earlier purchase years. Thus, the grant applies to both the 1/7
amounts from 2005 qualifying purchases and to the 1/7 amounts
from pre-2005 qualifying purchases for which the taxpayer claimed
the credit on prior franchise tax reports or prior income tax returns.
See R.C. 122.172, 122.173 and 5733.33.
Schedule A – Enter the taxpayer’s name, identification number,
and requested grant amount.
•	 If the taxpayer requesting the grant is an individual, enter the
taxpayer’s name followed by the letter “I” in the box provided.
•	 If the taxpayer requesting the grant is a pass-through entity
that files a composite return on behalf of its investors, enter
the taxpayer’s name followed by the letter “P.”
•	 If the taxpayer requesting the grant is an estate enter the
taxpayer’s name followed by the letter “E.”
•	 If the taxpayer requesting the grant is a trust, enter the taxpayer’s
name followed by the letter “T.”
•	 If the taxpayer requesting the grant is a C corporation, enter the
taxpayer’s name followed by the letter “C.” If the taxpayer is a
C corporation and a member of a qualifying controlled group
of corporations required to compute a consolidated grant
pursuant to R.C. 122.173(I), list the name, federal employer
identification number and requested grant amount for each
member of the qualifying controlled group that claims the grant.
Schedule B – The requested grant now only consists of unused
carryforward amounts. Each 1/7 amount that could not be used in
the year in which it otherwise could have been claimed (because
the taxpayer did not have sufficient tax to use the amount) can be
carried forward for three years. If the requested grant includes 1/7
carryforward amounts from qualifying purchases in 1/1/2005 to
6/30/2005 that the taxpayer could have claimed as a credit/grant on
the taxpayer’s 2011 income tax return (if the taxpayer had sufficient
tax to use the credit/grant in those years), please enter the sum of
those amounts in both columns. The total requested grant shown

Rev. 7/14

on Schedule B must equal the total requested grant on Schedule
A, line 5.
Schedule C – If the total grant requested includes any amounts with
respect to qualifying new manufacturing machinery and equipment
purchased by a pass-through entity in which the taxpayer had an
ownership interest at the time of purchase, list the pass-through
entity’s name, federal employer identification number, NAICS
code, and the taxpayer’s percentage of ownership interest in the
pass-through entity during the year in which the pass-through entity
purchased the qualifying equipment. Attach an additional sheet if
necessary.
Schedule D – For each Ohio county for which the taxpayer (or
taxpayers – if the taxpayers are C corporations and members of
a qualifying controlled group) is (are) requesting the grant, list the
county, the street address of the manufacturing facility in that county,
and the principal products manufactured at that facility. Attach an
additional sheet if necessary.
Caution: This form is not a “notice of intent” as prescribed
by R.C. 122.173(E) or R.C. 5733.33(E). The purchaser of the
qualifying equipment for which the taxpayer is requesting the grant
was required to have filed with the Ohio Development Services
Agency a “notice of intent” by the date of a timely filed return,
including extensions, for the taxable year that includes Sept.
30, 2005. The notice of intent filing requirement applies to each
purchase year within the qualifying purchase period – not to the
years in which the 1/7 credit/grant amounts are claimed. If the
purchaser failed to file the notice of intent by the required date,
the taxpayer is not entitled to the grant. Nevertheless, a notice of
intent to claim the credit filed on or before such date pursuant to
R.C. 5733.33(E) is considered a notice of the intent to claim a grant
under R.C. 122.173. See the department’s information release CFT
2006-01.
Note: In DiamlerChrysler Corp. v. Cuno 547 U.S. (2006), the United
States Supreme Court held that the plaintiffs had not established
their standing to challenge the 7.5%-13.5% credit. Because the
plaintiffs had no standing to challenge the credit, the lower courts
erred by considering the plaintiffs’ claims on the merits. Because
of this decision, taxpayers can continue to claim the 7.5%-13.5%
grant as provided by Ohio law. (As noted above, for taxable years
ending on or after July 1, 2005 the 7.5%-13.5% manufacturer’s
credit converts to a nonrefundable grant. The court’s decision here
does not convert the grant back to a credit.)
Federal Privacy Act Notice. Because we require you to provide
us with a Social Security number, the Federal Privacy Act of 1974
requires us to inform you that providing us with your Social Security
number is mandatory. Ohio Revised Code sections 5703.05,
5703.057 and 5747.08 authorize us to request this information. We
need your Social Security number in order to administer this tax.